| Commentary

(a) Direction by the Revenue

| Commentary

(3)     Failure to deduct—recovery by the Revenue from employee

(a)     Direction by the Revenue

In a case where it appears to the Revenue that the amount deductible in respect of PAYE exceeds the amount actually deducted by the employer the Revenue may direct that the employer is not liable to pay the excess (SI 2003/2682 reg 72(5)). The operation of these provisions is not limited to payments made on termination; they apply also to failures to operate PAYE during employment.

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